HOLDING FINANCIERE ORIOR : revenue, balance sheet and financial ratios

In 2024, HOLDING FINANCIERE ORIOR achieves revenue of 51 k€. Over the period 2017-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +5.5%. Significant drop of -94% vs 2023. After deducting consumption (0 €), gross margin stands at 51 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -63 k€, representing -122.2% of revenue. Warning negative scissor effect: despite revenue change (-94%), EBITDA varies by -194%, reducing margin by 119.9 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 189 k€, i.e. 369.1% of revenue. This profit can be retained or distributed to shareholders.

The debt ratio (= Financial debt / Equity x 100) stands at 186%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 35%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 22.8 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 419.8% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

The liquidity ratio (= Current assets / Current liabilities) stands at 2283.89. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 8 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 299 days. Excellent situation: suppliers finance 291 days of the operating cycle (retail model). Inventory turnover is 8758 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 14431 days of revenue, i.e. 2.1 M€ to permanently finance. Over 2017-2024, WCR increased by +282%, requiring additional financing.

Based on 54 transactions of similar company sales in 2024, the value of HOLDING FINANCIERE ORIOR is estimated at 128 783 € (range 81 852€ - 587 582€). The price/revenue ratio is 0.59x (in line with sector norms). This multiples method compares the actual sale price of similar companies to their financial indicators (Revenue, EBITDA, Net Income). It provides a market-based indicative estimate.
Medium reliability: estimate to be confirmed with in-depth analysis.